HB 511 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions relating to payment of real property taxes.

PRIOR PASSAGE - NONE
                                                         PRINTER'S NO.   493

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 511
                                                 Session of
                                                   2025

     INTRODUCED BY KAZEEM, SANCHEZ, GIRAL, PIELLI, PROBST, HILL-
        EVANS, SCHLOSSBERG, FREEMAN, FLEMING, HOWARD, CERRATO,
        CEPEDA-FREYTIZ, HOHENSTEIN, KENYATTA AND GREEN,
        FEBRUARY 5, 2025

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 5, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, further providing for exemptions and special
 3      provisions relating to payment of real property taxes.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby resolves as follows:
 6      Section 1.    The following amendment to the Constitution of
 7   Pennsylvania is proposed in accordance with Article XI:
 8      That section 2(c) of Article VIII be amended to read:
 9   § 2.   Exemptions and special provisions.
10      * * *
11      (c)   Citizens and residents of this Commonwealth, who served
12   in any war or armed conflict in which the United States was
13   engaged and were honorably discharged or released under
14   honorable circumstances from active service, shall be exempt
15   from the payment of all real property taxes upon the residence
16   occupied by the said citizens and residents of this Commonwealth
17   imposed by the Commonwealth of Pennsylvania or any of its
 1   political subdivisions if, as a result of military service, they
 2   are blind, paraplegic or double or quadruple amputees or have a
 3   service-connected disability, whether a physical condition or
 4   mental condition, declared by the United States Veterans
 5   Administration or its successor to be a total or 100% permanent
 6   disability, and if the State Veterans' Commission determines
 7   that such persons are in need of the tax exemptions granted
 8   herein. This exemption shall be extended to the unmarried
 9   surviving spouse upon the death of an eligible veteran provided
10   that the State Veterans' Commission determines that such person
11   is in need of the exemption.
12      Section 2.   The following procedure applies to the proposed
13   constitutional amendment in this joint resolution:
14          (1)   Upon the first passage by the General Assembly of
15      the amendment, the Secretary of the Commonwealth shall
16      proceed immediately to comply with the advertising
17      requirements of section 1 of Article XI of the Constitution
18      of Pennsylvania.
19          (2)   Upon the second passage by the General Assembly of
20      the amendment, the Secretary of the Commonwealth shall
21      proceed immediately to comply with the advertising
22      requirements of section 1 of Article XI of the Constitution
23      of Pennsylvania. The Secretary of the Commonwealth shall
24      submit the amendment to the qualified electors of this
25      Commonwealth at the first general or municipal election which
26      meets the requirements of section 1 of Article XI of the
27      Constitution of Pennsylvania.




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